2023-04-21T12:49:40-05:00 2022-12-31 480567703 KCOE ISOM LLP 129 WEST PARK SUITE 300 BUTTE MT 59701 990 2022-01-01 274118221 BIG SKY SKATING & HOCKEY ASSOCIATION INC BIGS 4069932112 PO BOX 161404 BIG SKY MT 597161404 RYAN BLECHTA PRESIDENT 4069932112 2023-04-21 1 RYAN BLECHTA XXX-XX-XXXX 0 LINSAY CARLSON P01528923 4067820451 2023-04-21 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X RYAN BLECHTA PO BOX 161404 BIG SKY MT 597161404 221297 0 X WWW.BSSHA.ORG X 2010 MT TO PROVIDE FACILITIES, EQUIPMENT AND INFRASTRUCTURE FOR ICE ACTIVITIES AND ALSO TO PROVIDE PROGRAMMING WHICH EDUCATES AND TRAINS PEOPLE IN THOSE ACTIVITIES. WE PRIMARILY SERVICE THE BIG SKY COMMUNITY WITH PARTICULAR EMPHASIS ON PROVIDING AFFORDABLE RECREATIONAL OPTIONS FOR RESIDENTS AND EMPLOYEES, ESPECIALLY FOR THOSE WITH MORE MODEST INCOMES. X 12 12 0 41 0 0 210295 184953 11624 17570 -3332 0 -3277 8686 215310 211209 0 0 0 0 0 0 0 0 0 163664 766834 163664 766834 51646 -555625 563050 7425 0 0 563050 7425 X TO PROVIDE FACILITIES, EQUIPMENT AND INFRASTRUCTURE FOR ICE ACTIVITIES AND ALSO TO PROVIDE PROGRAMMING WHICH EDUCATES AND TRAINS PEOPLE IN THOSE ACTIVITIES. WE PRIMARILY SERVICE THE BIG SKY COMMUNITY WITH PARTICULAR EMPHASIS ON PROVIDING AFFORDABLE RECREATIONAL OPTIONS FOR RESIDENTS AND EMPLOYEES, ESPECIALLY FOR THOSE WITH MORE MODEST INCOMES. 0 0 764382 17605 BSSHA PROVIDES ICE PROGRAMMING FOR THE BIG SKY COMMUNITY AND VISITORS INCLUDING YOUTH HOCKEY PROGRAMS, ADULT HOCKEY PROGRAMS, LEARN TO SKATE AND CURLING.IN 2022, BSSHA TRANSFERRED THE MAJORITY OF ITS ASSETS TO BIG SKY COMMUNITY ORGANIZATION TO INCORPORATE THE MANAGEMENT OF THE ICE RINK AND PROGRAMMING WITH BASE OPERATIONS. THE TRANSFER WILL PROVIDE MANAGEMENT BY BSCO STAFF ALONGSIDE BSSHA VOLUNTEERS AND ALLOW FOR EXPANSION OF PROGRAMMING. 764382 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 1 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 X BIG SKY COMMUNITY ORGANIZATION 4069932112 285 SIMKINS DR BIG SKY MT 59716 X RYAN BLECHTA PRESIDENT 8.00 1.00 X X 0 0 0 GARY HERMANN FORMER VICE PRESIDENT 9.00 X X 0 0 0 JESSICA MARTIN-TRULEN SECRETARY 1.00 X X 0 0 0 DEREK CHRISTIANSEN FORMER TREASURER 2.00 X X 0 0 0 STEVE DITULLIO BOARD MEMBER 2.50 X 0 0 0 VIRGINIA HERMANN FORMER BOARD MEMBER 1.00 X 0 0 0 SCOTT LEUZINGER FORMER BOARD MEMBER 3.80 X 0 0 0 STEVE RAPP FORMER BOARD MEMBER 4.80 X 0 0 0 JEFF TRULEN FORMER BOARD MEMBER 3.80 X 0 0 0 MARTY PAVELICH FORMER BOARD MEMBER 1.00 X 0 0 0 BAILEY SMITH FORMER BOARD MEMBER 1.50 X 0 0 0 SHAUN MACMANUS FORMER BOARD MEMBER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 3000 34694 147259 184953 PROGRAM FEES 711210 17570 17570 17570 18739 3000 10088 8651 8651 MISCELLANEOUS REVENUE 711210 35 35 35 211209 17605 0 8651 120 120 2332 2332 27092 27092 46378 46378 DISTRIBUTION OF ASSETS 646369 646369 CONTRACT LABOR/MAINTENA 22680 22680 PROGRAM EXPENSE 21081 21081 EQUIPMENT RENTALS, PURC 660 660 122 122 766834 764382 2452 0 102405 5921 1504 1504 0 0 459141 0 563050 7425 0 0 X 563050 7425 563050 7425 563050 7425 -555625 0 X 0 0 0 X 356077 223874 141942 210295 184953 1117141 7606 26868 17091 11624 17570 80759 363683 250742 159033 221919 202523 1197900 55000 38000 39000 42500 112000 286500 19089 7579 3410 5281 35359 74089 45579 42410 47781 112000 321859 876041 1 1 1 1 740 2160 2900 363683 250742 159773 224080 202523 1200801 0.72950 0.83300 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED GOLF TOURNAMENT 21739 3000 18739 2600 7488 21739 3000 18739 2600 7488 10088 8651 SKATING EQUIPMENT AND RINK IMPROVEMENTS 2022-09-01 412763 NET BOOK VALUE OF ASSETS PER DEPRECIATION SCHEDULE ON DATE OF TRANSFER 810520589 BIG SKY COMMUNITY ORGANIZATION 285 SIMKINS DR BIG SKY MT 59716 501(C)(3) RINK IMPROVEMENT 2022-09-08 20600 VALUE OF PURCHASED ASSET 810520589 BIG SKY COMMUNITY ORGANIZATION 285 SIMKINS DR BIG SKY MT 59716 501(C)(3) CASH 2022-11-29 213006 CASH VALUE AT DATE OF TRANSFER 810520589 BIG SKY COMMUNITY ORGANIZATION 285 SIMKINS DR BIG SKY MT 59716 501(C)(3) 1 0 0 0 PART II, LINE 2E: PERSON(S) INVOLVED: RYAN BLECHTA PART II, LINE 2E: EXPLANATION OF INVOLVEMENT: PRIOR TO THE ASSET TRANSFER ON 9/1/22, RYAN BLECHTA WAS THE PRESIDENT OF BIG SKY SKATING AND HOCKEY ASSOCIATION AND A BOARD MEMBER OF BIG SKY COMMUNITY ORGANIZATION, THE TRANSFEREE ORGANIZATION. FOLLOWING THE ASSET TRANSFER HE IS THE ORGANIZATION PRESIDENT AND A CONTINUING BOARD MEMBER OF BIG SKY COMMUNITY ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION UPDATED ITS GOVERNING DOCUMENTS TO TRANSFER THE MAJORITY OF ITS ASSETS TO BIG SKY COMMUNITY ORGANIZATION AS DESCRIBED IN SCHEDULE N. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BIG SKY COMMUNITY ORGANIZATION CONTROLLER AND PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS COMPLETE CONFLICT OF INTEREST STATEMENTS ANNUALLY AND ANY POTENTIAL CONFLICTS ARE REVIEWED BY THE FULL BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS AND OTHER INFORMATION ARE MADE AVAILABLE TO VARIOUS ORGANIZATIONS AND GOVERNMENT ENTITIES AS PART OF REQUEST FOR FINANCIAL SUPPORT. THE ORGANIZATION'S GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST. BIG SKY COMMUNITY ORGANIZATION 285 SIMKINS DR BIG SKY MT 59716 810520589 NONPROFIT COMMUNITY ORGANIZATION MT 501(C)(3) LINE 7 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 BIG SKY COMMUNITY ORGANIZATION M 22500 FMV